{"id":518,"date":"2013-11-20T22:59:46","date_gmt":"2013-11-20T22:59:46","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=518"},"modified":"2013-11-20T22:59:46","modified_gmt":"2013-11-20T22:59:46","slug":"validite-de-principe-du-cumul-des-sanctions-fiscales-et-penales","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=518","title":{"rendered":"Validit\u00e9 de principe du cumul des sanctions fiscales et p\u00e9nales"},"content":{"rendered":"<p>Le principe <em><strong>ne bis in idem<\/strong><\/em> \u00e9nonc\u00e9 \u00e0 l&rsquo;article 50 de la Charte des droits fondamentaux de l&rsquo;Union europ\u00e9enne ne s&rsquo;oppose pas \u00e0 ce qu&rsquo;un Etat membre impose, pour les m\u00eames faits de non-respect d&rsquo;obligations d\u00e9claratives dans le domaine de la TVA, successivement une sanction fiscale et une sanction p\u00e9nale <strong>dans la mesure o\u00f9 la premi\u00e8re sanction ne rev\u00eat pas un caract\u00e8re p\u00e9nal, ce qu&rsquo;il appartient \u00e0 la juridiction nationale de v\u00e9rifier<\/strong>.<\/p>\n<p>CJUE 26 f\u00e9vrier 2013 aff. 617\/10, gr. ch., Aklagaren c\/ Hans Akerberg Fransson <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le principe ne bis in idem \u00e9nonc\u00e9 \u00e0 l&rsquo;article 50 de la Charte des droits fondamentaux de l&rsquo;Union europ\u00e9enne ne s&rsquo;oppose pas \u00e0 ce qu&rsquo;un Etat membre impose, pour les m\u00eames faits de non-respect d&rsquo;obligations d\u00e9claratives dans le domaine de la TVA, successivement une sanction fiscale et une sanction p\u00e9nale dans la mesure o\u00f9 la [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-518","post","type-post","status-publish","format-standard","hentry","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/518","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=518"}],"version-history":[{"count":2,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/518\/revisions"}],"predecessor-version":[{"id":520,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/518\/revisions\/520"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=518"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=518"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=518"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}